PART IIIU.K. CORPORATE CODE

ReportsU.K.

Reports: voluntary revisionU.K.

68.—(1) If it appears to the directors of an open-ended investment company that any annual report of the company did not comply with the requirements of these Regulations or FSA rules, they may prepare a revised annual report.

(2) Where copies of the previous report have been laid before the company in general meeting or delivered to the Authority, the revisions must be confined to—

(a)the correction of anything in the previous report which did not comply with the requirements of these Regulations or FSA rules; and

(b)the making of any necessary consequential alterations.